Receipts from Indian customers for services provided outside...

Receipts from Indian customers for services provided outside India are not taxable u/s 9(1)(vi) of the Income Tax Act, 1961 read with Article 12 of the India-Singapore DTAA. Section 90 enables India to bring a tax treaty into force, and domestic law amendments cannot override treaty provisions. Treaty provisions supersede, and the assessee can opt for the more beneficial scheme u/s 90(2). Explanations inserted in Section 9 cannot override DTAA provisions. The transaction does not involve transfer or conferment of a right over a patent, invention or process. Customers availing services are not vested with a right over intellectual property or equipment. The word "process" in Section 9 must be construed ejusdem generis, referring to intellectual properties. Consideration is not taxable as royalty under Article 12 of the DTAA.